Mississippi Administrative Code
Title 35 - Department of Revenue
Part 4 - Sales and Use Tax
Subpart 04 - Retail
Chapter 09 - Manufactured Housing
Section 35-4-04-09-105
Universal Citation: MS Code of Rules 35-4-04-09-105
Current through September 24, 2024
The manufactured home dealer should pay 7% sales tax on the cost of materials for any carpentry work performed for the customer at the manufactured home site. This includes onsite construction of decks and other similar structures. The manufactured home dealer should pay 7% sales tax on purchases of concrete from a mix plant or asphalt for use in construction of foundation runners, pilings, piers, driveways, patios or other similar structures. No sales tax should be charged to the customer for these construction services
Disclaimer: These regulations may not be the most recent version. Mississippi may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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